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...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxable only in the Con...
分类:综合税收政策 时间:20000101
...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other than that referred to in paragraphs 1to 5, shall be taxable only in the Cont...
分类:综合税收政策 时间:20000101
... is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;b) 10 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States shall by mutual agree...
分类:综合税收政策 时间:20000101
...亩优质牧草、30万亩瓜菜、15万亩啤酒原料、5万头奶牛、25万头肉牛、700万只肉羊、100万头生猪、1000万只鸡等产业基地,扩大蔬菜、中药材、花卉、孜然、蜜瓜、优质果品等特色农产品生产规模。建立完善的农业产业发展机制,...
酒政发[2006]32号 分类: 时间:20060327
...一)如果受益所有人是直接拥有支付股息公司的资本至少25%的公司(合伙企业除外)不应超过股息总额的5%; (二)在其他情况下,不应超过股息总额的10%。 缔约国双方主管当局应通过相互协商确定实施该限制税...
分类:税收协定 时间:20051121
... is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;(b) 10 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profi...
分类:综合税收政策 时间:20000101
...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is resident of a Contracting State may be taxed in that State. 6. Gains from the alienation of any property other that referred to in paragraphs 1 to 5, shall be taxed only in the...
分类:综合税收政策 时间:20000101
...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6 Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the ...
分类:综合税收政策 时间:20000101
... other than those mentioned in paragraph 4 representing a participation of 25 per cent in a company which is a resident of a Contracting State may be taxed in that Contracting State. 6. Gains derived by a resident of a Contracting State from the alienation of any property other than that referr...
分类:综合税收政策 时间:20000101
...an those mentioned in paragraph 4 representing a participation of at least 25 per cent in a company which is a resident of a Contracting State may be taxed in that State. 6.Gains from the alienation of any property other than that referred to in paragraphs 1 to 5, shall be taxable onl...
分类:综合税收政策 时间:20000101